Audit report.

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  • (1) Each agency required to be audited under Section 17C-1-604 shall, within 180 days after the end of the agency's fiscal year, file a copy of the audit report with the county auditor, the State Tax Commission, the State Board of Education, and each taxing entity from which the agency receives tax increment.
  • (2) Each audit report under Subsection (1) shall include:
    • (a) the tax increment collected by the agency for each project area;
    • (b) the amount of tax increment paid to each taxing entity under Section 17C-1-410;
    • (c) the outstanding principal amount of bonds issued or other loans incurred to finance the costs associated with the agency's project areas;
    • (d) the amount of property tax revenue generated under Part 10, Agency Taxing Authority; and
    • (e) the actual amount expended for:
      • (i) acquisition of property;
      • (ii) site improvements or site preparation costs;
      • (iii) installation of public utilities or other public improvements; and
      • (iv) administrative costs of the agency.




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